A well-known new-immigrant language centre in Hamilton, Ontario, operates as a not-for-profit organization. Typical capital expenditure decisions involve acquiring audio-visual equipment that will provide language training for new immigrants beyond the number currently being served at the centre (hence adding revenues) and/or providing services more efficiently than currently (hence decreasing expenses). To evaluate such expenditures, the language centre uses a discount rate equal to the return on its investment trust portfolio. Explain, briefly, why it does so.